Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Bell Food Group's accounts receivables for the quarter that ended in Dec. 2025 was CHF362 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Bell Food Group's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 26.62.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Bell Food Group's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was CHF-145.17.
Bell Food Group Accounts Receivable Explanation
1. Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Days Sales Outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's accounts receivables are being managed.
Bell Food Group's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Bell Food Group's accounts receivable are only considered to be worth 75% of book value:
Bell Food Group's Net-Net Working Capital Per Share for the quarter that ended in Dec. 2025 is calculated as:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
Be Aware
Net receivables tells us a great deal about the different competitors in the same industry. In competitive industries, some attempt to gain advantage by offering better credit terms, causing increase in sales and receivables.
If company consistently shows lower % Net receivables to gross sales than competitors, then it usually has some kind of competitive advantage which requires further digging.
Average Days Sales Outstanding is a good indicator for measuring a company's sales channel and customers. A company may book great revenue and earnings growth but never receive payment from their customers. This may force a write-off in the future and depress future earnings.
Bell Food Group Accounts Receivable Related Terms
Bell Food Group Accounts Receivable Historical Data
* Premium members only.
The historical data trend for Bell Food Group's Accounts Receivable can be seen below:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
What does a Accounts Receivable of CHF362 Mil mean?
Bell Food Group (XSWX:BELL) has a Accounts Receivable of CHF362 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Bell Food Group and its competitors.
Is Bell Food Group's Accounts Receivable too high?
Bell Food Group's current Accounts Receivable is CHF362 Mil. Overall, Bell Food Group has a GF Score™ of 59/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Bell Food Group's Accounts Receivable compare to KHC and GIS?
Bell Food Group's Accounts Receivable of CHF362 Mil can be compared against companies in the Consumer Packaged Goods industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Accounts Receivable for a Consumer Packaged Goods company?
A good Accounts Receivable depends on the Consumer Packaged Goods industry context. However, Accounts Receivable should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Accounts Receivable mean?
A high Accounts Receivable can signal that a stock is expensive relative to its fundamentals. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Bell Food Group and its competitors. Bell Food Group's current Accounts Receivable is CHF362 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Bell Food Group stock overvalued right now?
Based on GuruFocus' analysis, Bell Food Group (XSWX:BELL) is currently considered Significantly Undervalued. The stock's GF Value™ is CHF286.89, compared to a current price of CHF181.80 — trading 36.6% below its estimated fair value. The current Accounts Receivable is CHF362 Mil. Bell Food Group's overall GF Score™ is 59/100 with 1 warning sign to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Accounts Receivable calculated?
Accounts Receivable is calculated from a company's financial statements. For Bell Food Group (XSWX:BELL), the current Accounts Receivable is CHF362 Mil as of Dec. 2025. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.
Is Bell Food Group (XSWX:BELL) Overvalued in 2026?
Based on GuruFocus' analysis, Bell Food Group stock appears to be undervalued.
The current stock price of CHF181.80 is trading 36.6% below its estimated GF Value™ of CHF286.89.
GuruFocus considers Bell Food Group to be Significantly Undervalued.
Key valuation signals for XSWX:BELL:
Accounts Receivable: CHF362 Mil
GF Value™: CHF286.89 vs. price of CHF181.80 (36.6% below fair value)
No single metric tells the full story. See the XSWX:BELL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Bell Food Group Ltd is a food processor that provides meat, charcuterie, poultry, and convenience products. Bell operates in five divisions: Bell Switzerland, supplying retailers, wholesalers, food service, and food processing; Bell international, operating in Germany, Austria, France, Poland, and other European countries; and Eisberg, Hilcona, Hugli, Hubers/Sutag. Bell Switzerland represents maximum of the company's income.
59GF Score
Get the complete analysis for XSWX:BELL
Accounts Receivable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
XSWX:BELL has been successfully added to your 
